INTERNATIONAL ACCOUNTING - 910005-ENG

courses
ID:
910005-ENG
Dettaglio:
SSD: Business Administration Duration: 72 CFU: 9
Located in:
BERGAMO
Url:
ECONOMICS AND FINANCE - 162-R-EN/Investments, Banking and Finance Year: 1
Year:
2025

Overview

Date/time interval

Secondo Semestre (16/02/2026 - 29/05/2026)

Syllabus

Course Objectives

At the end of the course:
- the student has a deep knowledge about International Accounting Standards/International Financial Reporting Standards to apply to draw up the
financial annual report of companies that are IAS/IFRS adopters;
- the student is able to apply IAS/IFRS, in order to understand and analyze the financial annual report of companies that are IAS/IFRS adopters

Course Prerequisites

Familiarity with the course contents of general accounting is advisable.

Teaching Methods

This course will include lectures.

Assessment Methods

tbd


Contents

o Introduction to Accounting systems
o Financial statements (IAS 1) and IAS/IFRS framework
o Some important IAS/IFRS, such as: IAS 7, IAS 16, IAS 40, IAS 38, IAS 36, IAS 19, IFRS 2, IFRS 13, IAS 32-39 and IFRS 9
o Application of IFRS in Bank financial statements
o Some important IAS/IFRS: IFRS 16, IFRS 3, IFRS 17, IAS 37, IAS 12, IFRS 15, IFRS 10-11-12, IAS 2, IFRS 1

Online Resources

Degrees

Degrees

ECONOMICS AND FINANCE - 162-R-EN 
Master's Degree
2 years
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People

People

RESTELLI Andrea
Docente a contratto per incarico di insegnamento
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Other

Main module

INTERNATIONAL ACCOUNTING